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MILLER v. COMMISSIONER

Docket Nos. 51489, 51492.

26 T.C. 115 (1956)

JOSEPH H. MILLER AND ROSE B. MILLER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SAMUEL MILLER AND EMMA S. MILLER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 20, 1956.

Attorney(s) appearing for the Case

David Perris, Esq., for the petitioners.

Donald G. Corley, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies in the income tax of the petitioners for 1948 as follows:

Docket No.                        Petitioners                              Amount

51489 ---------------   Joseph H. and Rose B. Miller ----------------   $1,233.10
51492 ---------------   Samuel and Emma S. Miller -------------------    7,116.98

The sole issue is whether cash distributions...

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